Vt. Stat. Ann. » Title 32 Chapter 125
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3832 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section VT-LEGlegislature.vermont.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

Subchapter 002 : RESTRICTED EXEMPTIONS

(Cite as: 32 V.S.A. § 3832)
Notes of Decisions
Cited in 26 cases, 1973–2017 · leading case: Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005).
Sort: Relevance Newest Treatment
Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005). · cites it 6× “32 V.S.A. § 3832 (emphasis added). This provision must be read with the applicable property tax exemption statute: The following property shall be exempt from taxation: (4) Real and personal estate granted, sequestered or used for public, pious or charitable uses; real property…”
Kingsland Bay Sch., Inc. v. Town of Middlebury, 569 A.2d 496 (Vt. 1989). · cites it 10× “§ 3802(4) and 32 V.S.A. § 3832(7). We affirm. I. The facts are not in dispute.”
Planned Parenthood of Vermont, Inc. v. City of Burlington, 503 A.2d 545 (Vt. 1985). · cites it 18× “I disagree also with the trial court and the majority on the second issue which is raised under 32 V.S.A. § 3832. However, it does not seem necessary to prolong this discussion by an extensive recitation of my reasons.”
Med. Ctr. Hosp. of Vermont, Inc. v. City of Burlington, 566 A.2d 1352 (Vt. 1989). · cites it 6× “After a five-day trial, the trial court *615 determined that plaintiff was exempt from property taxation under § 3802(4), and that no public vote was required.”
Fletcher Farm, Inc. v. Town of Cavendish, 409 A.2d 569 (Vt. 1979). · cites it 7× “” 32 V.S.A. § 3832 (7) provides: The exemption from taxation of real and personal estate granted, sequestered or used for public, pious or charitable uses shall not be construed as exempting: (7) Real and personal property of an organization when the property is used primarily…”
In re Confluence Behavioral Health, LLC Conditional Use to Operate a Therapeutic Cmty. Residence Prog. (Jason Albert, Appellants), 180 A.3d 867 (Vt. 2017). “Town of Cavendish , we determined that a licensed therapeutic community residence, which included "group therapy, work, recreation, family-style meals and other related programs," established that the property was being used for health purposes, and was therefore not exempt from…”
Roy v. Woodstock Cmty. Trust, Inc., 94 A.3d 530 (Vt. 2014). · cites it 2× “12 The question must turn generally, therefore, on whether a property meets the standard for “pious” use, subject to the more limiting requirements of 32 V.S.A. § 3832(2). See Mahoney, 2011 VT 3, ¶¶ 10-11 (observing that the focus of § 462 is not on lands “held” by a public,…”
Am. Museum of Fly Fishing, Inc. v. Town of Manchester, 557 A.2d 900 (Vt. 1989). · cites it 2× “The court also found that 32 V.S.A. § 3832(7), denying automatic tax exemptions for property "used primarily for .”
Brownington Ctr. Church v. Town of Irasburg, 2013 VT 99 (Vt. 2013). · cites it 3× “(the Church), appeals the Superior Court, Civil Division’s determination that certain land and buildings owned by the Church are not exempt from real estate taxes for the tax year commencing April 1, 2009 under 32 V.S.A. § 3832(2). We affirm. ¶ 2. In 1997, a Vermont farmer…”
In Re Aloha Found., Inc., 360 A.2d 74 (Vt. 1976). · cites it 3× “” The subsection goes on to relate itself specifically to certain kinds of uses such as churches, libraries, colleges, academies or other public schools.”
Ice Ctr. of Washington West, Inc. v. Town of Waterbury, 2008 VT 37 (Vt. 2008). · cites it 2× “The State moved for summary judgment, arguing that the Ice Center is a “community recreational facility” and therefore is not exempt from property taxes under 32 V.S.A. § 3832(7), unless so voted by the municipality.”
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). · cites it 2× “, 32 V.S.A. §§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of "[r]eal and personal estate granted, sequestered or used for public, pious or charitable uses" declared in 32 V.”
Show all 26 citing cases →
— Vt. Stat. Ann. tit. 32, § 3832(1) — 1 case
Governor Clinton Council, Inc. v. Koslowski, 403 A.2d 689 (Vt. 1979). “, 32 V.S.A. §§ 3832(1), (6), and (7), so conditioning in certain cases the general exemption from taxation of "[r]eal and personal estate granted, sequestered or used for public, pious or charitable uses" declared in 32 V.”
— Vt. Stat. Ann. tit. 32, § 3832(2) — 9 cases
Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 2005 VT 16 (Vt. 2005). “32 V.S.A. § 3832 (emphasis added). This provision must be read with the applicable property tax exemption statute: The following property shall be exempt from taxation: (4) Real and personal estate granted, sequestered or used for public, pious or charitable uses; real property…”
Roy v. Woodstock Cmty. Trust, Inc., 94 A.3d 530 (Vt. 2014). “12 The question must turn generally, therefore, on whether a property meets the standard for “pious” use, subject to the more limiting requirements of 32 V.S.A. § 3832(2). See Mahoney, 2011 VT 3, ¶¶ 10-11 (observing that the focus of § 462 is not on lands “held” by a public,…”
Brownington Ctr. Church v. Town of Irasburg, 2013 VT 99 (Vt. 2013). “(the Church), appeals the Superior Court, Civil Division’s determination that certain land and buildings owned by the Church are not exempt from real estate taxes for the tax year commencing April 1, 2009 under 32 V.S.A. § 3832(2). We affirm. ¶ 2. In 1997, a Vermont farmer…”
Cent. Vermont Hosp., Inc. v. Town of Berlin, 672 A.2d 474 (Vt. 1995).
Brownington Ctr. Church n/k/a New Hope Bible Church & Ministries, Inc. v. Town of Irasburg, 195 Vt. 196 (Vt. 2013).
— Vt. Stat. Ann. tit. 32, § 3832(5) — 1 case
Vermont Div. of State Bldgs. v. Town of Duxbury, 494 A.2d 142 (Vt. 1985).
— Vt. Stat. Ann. tit. 32, § 3832(7) — 13 cases
Kingsland Bay Sch., Inc. v. Town of Middlebury, 569 A.2d 496 (Vt. 1989). “§ 3802(4) and 32 V.S.A. § 3832(7). We affirm. I. The facts are not in dispute.”
Planned Parenthood of Vermont, Inc. v. City of Burlington, 503 A.2d 545 (Vt. 1985). “I disagree also with the trial court and the majority on the second issue which is raised under 32 V.S.A. § 3832. However, it does not seem necessary to prolong this discussion by an extensive recitation of my reasons.”
Med. Ctr. Hosp. of Vermont, Inc. v. City of Burlington, 566 A.2d 1352 (Vt. 1989). “After a five-day trial, the trial court *615 determined that plaintiff was exempt from property taxation under § 3802(4), and that no public vote was required.”
Fletcher Farm, Inc. v. Town of Cavendish, 409 A.2d 569 (Vt. 1979). “” 32 V.S.A. § 3832 (7) provides: The exemption from taxation of real and personal estate granted, sequestered or used for public, pious or charitable uses shall not be construed as exempting: (7) Real and personal property of an organization when the property is used primarily…”
In re Confluence Behavioral Health, LLC Conditional Use to Operate a Therapeutic Cmty. Residence Prog. (Jason Albert, Appellants), 180 A.3d 867 (Vt. 2017). “Town of Cavendish , we determined that a licensed therapeutic community residence, which included "group therapy, work, recreation, family-style meals and other related programs," established that the property was being used for health purposes, and was therefore not exempt from…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.